Tax Data Series

Sales and Use Tax

County and Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for January 2010 and January 2009 for Distributions in March 2010 and March 2009

The Ohio Department of Taxation administers permissive sales and use taxes for 88 counties and eight transit authorities. The permissive tax and the transit authority tax are enacted at the local level, but are collected by the state along with a 5.5 percent state sales tax. The local share is returned to the counties and regional transit authorities in the second month after the month the return is filed.

In January 2010, county permissive sales tax levies ranged from 0.50 percent to 1.50 percent, while the transit authority levies ranged from 0.25 percent to 1.00 percent.

The revenue receipts from the county permissive sales and use tax were approximately $143.0 million while receipts from the transit tax were approximately $36.1 million for total collections of $179.1 million. This is a 0.7 percent increase over total collections of $177.3 million in January 2009.

Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.